Tax exporting
Today, Tax exporting is a topic that has captured the attention of millions of people around the world. With its relevance and significance, Tax exporting has generated growing interest in various fields, from politics to entertainment. Whether due to its impact on society or its influence on popular culture, Tax exporting has managed to position itself as an unmissable topic of conversation. In this article, we will thoroughly explore all facets of Tax exporting, analyzing its importance and impact in today's world. Get ready to immerse yourself in the fascinating universe of Tax exporting!
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Tax exporting occurs when a country (or other jurisdiction) shifts its tax burden (partially) abroad.
For example, if residents of country A hold shares of a company in country B, the government in B might want to levy an inefficiently high tax on this company's profits since the tax is partially borne by the shareholders in A.
Tax exporting does not necessarily involve direct taxation of foreign residents. It can also work through other economic channels, such as price changes.
See also
- Capital flight
- Capital strike
- Luxembourg leaks
- Tax avoidance
- Tax competition
- Tax inversion
- Double Irish arrangement
References
Further reading
- Bucovetsky, Sam (1995). "Rent seeking and tax competition". Journal of Public Economics. 58 (3). Elsevier BV: 337–363. doi:10.1016/0047-2727(94)01487-9. ISSN 0047-2727.
- Huizinga, Harry; Nielsen, Søren Bo (1997). "Capital income and profit taxation with foreign ownership of firms" (PDF). Journal of International Economics. 42 (1–2). Elsevier BV: 149–165. doi:10.1016/s0022-1996(96)01449-3. ISSN 0022-1996. S2CID 154545409.
- Bucovetsky, S. (1991). "Asymmetric tax competition". Journal of Urban Economics. 30 (2). Elsevier BV: 167–181. doi:10.1016/0094-1190(91)90034-5. ISSN 0094-1190.
- Hoyt, William H. (1991). "Property taxation, Nash equilibrium, and market power". Journal of Urban Economics. 30 (1). Elsevier BV: 123–131. doi:10.1016/0094-1190(91)90049-d. ISSN 0094-1190.
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